(GRI 2-2, 2-3, 2-4, 2-5, 2-14)

At El Puerto de Liverpool, we publish operating and financial information on an annual basis. Each year we incorporate recommendations and include information in accordance with international standards, as part of our commitment to publish data that is relevant to all of our stakeholders.

The information presented here corresponds to El Puerto de Liverpool, S.A.B. de C.V., as a corporate group, and to its performance from January 1 to December 31, 2023². It contains a report of our progress against priority areas of attention identified in our materiality analysis and according to GRI standards, SASB financial standards, and TCFD recommendations.

This data is provided by the different teams responsible for implementing the ESG Strategy and are validated by the Footprint Desk.

Identification of content:

• At the start of each chapter we mention the GRI standards, SASB Standards and TCFD recommendations to which the content applies.
• At the end of the report we offer a summary of progress against the SDGs and provide specific indices for GRI, SASB and TCFD reporting standards.

International standards applied

This report has been prepared in accordance with Global Reporting Initiative (GRI) Standards, including its newest universal standards GRI 1, 2 and 3, launched in October 2021. In addition, we apply the GRI Financial Services Sector Supplement, because of the Group’s involvement in that specific activity. The GRI Standards respond to impact materiality, and are intended for the widest audience possible.

This report also conforms to the standards established by the Sustainability Accounting Standards Board (SASB) for the following industries: Multiline and Specialty Retailers and Distributors, E-commerce and Consumer Finance. The SASB standards refer to financial materiality, and address information requirements especially from investors.

We also incorporated the recommendations from the Task Force on Climate-related Financial Disclosures (TCFD), on management of climate-related risks and opportunities.

We share our progress toward Sustainable Development Goals (SDGs), a roadmap proposed by the United Nations (UN) to address the most pressing social challenges of our time and achieve a sustainable future for all.